Examiner judgment affects the overall analytical process. An examiner’s review of data includes structural analysis,8 trend analysis,9 reasonableness analysis,10 variable data analysis,11 and qualitative data analysis.12 Numerous ratios measuring a variety of credit union functions provide the basis for analysis. Examiners must understand these ratios both individually and as a group because some individual ratios may not provide an accurate picture without a review of the related trends.